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cheap SWTOR Credits - This makes sense because we decreased A/R, an asset. If cash increased because we borrowed the money from the bank, then the credit goes to the bank loan liability, which makes sense because we increased a (right side) liability, which are normally credits. Asset increases are debits, decreases are credits. Liability and Equity (opposite side of the "Balance" Sheet) increases are the opposite, so their increases are credits and decrease with debits. Now, was that so bad? What about the Profit and Loss or Income Statement? Now that you know the basic rule, you know what to do here as well. If the P&L has a positive bottom line, a profit, then profit is going to increase the value of the company, right?